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东地中海区域含糖饮料征税情况分析

Situation analysis of sugar‑sweetened beverages taxation in Eastern Mediterranean Region.

作者信息

Abbass Marwa Ms, Perucic Anne-Marie, Ibrahim Eman T, Al-Jawaldeh Ayoub

机构信息

World Health Organization Regional Office for the Eastern Mediterranean, Cairo, Egypt.

Health Promotion Department, World Health Organization, Geneva, Switzerland.

出版信息

East Mediterr Health J. 2024 Dec 3;30(11):720-729. doi: 10.26719/2024.30.11.720.

Abstract

BACKGROUND

Significant attention is being given to the role of sugar-sweetened beverages (SSBs) in the increasing rates of obesity and diet-related noncommunicable diseases in the Eastern Mediterranean Region (EMR).

AIM

To document the different approaches being used by EMR countries in implementing the sugar-sweetened beverages taxation.

METHODS

This study used data on indirect taxes levied on SSBs by the 22 EMR countries and territories collected by WHO between July 2022 and June 2023. For comparison between countries, all applicable taxes were converted to a percentage of the tax-inclusive retail prices and standardized.

RESULTS

Eleven EMR countries imposed the national excise tax on carbonated SSBs and 10 imposed excise tax on at least one type of beverage other than carbonated SSBs. Ad valorem excise taxes were the most-used type for carbonated SSBs, with 10 of the 11 countries applying them. Morocco applied volume-based specific excise taxes with different rates depending on the sugar content. Excise tax represented the highest tax proportion (31.7%) in Oman and United Arab Emirates, while total tax represented the highest proportion (42.0%) of the retail price in Saudi Arabia and 36.5% in Oman and United Arab Emirates.

CONCLUSION

Only half of the EMR countries are currently implementing SSBs taxation, and the imposed tax is less than 20% in half of these countries. All EMR countries should start implementing SSBs taxation as part of their national disease control policy frameworks to help reverse the increasing trend of obesity and other diet-related noncommunicable diseases in the region.

摘要

背景

含糖饮料(SSB)在东地中海区域(EMR)肥胖率上升及与饮食相关的非传染性疾病中所起的作用受到了广泛关注。

目的

记录东地中海区域各国在实施含糖饮料税方面所采用的不同方法。

方法

本研究使用了世界卫生组织在2022年7月至2023年6月期间收集的22个东地中海区域国家和地区对含糖饮料征收的间接税数据。为便于各国之间进行比较,所有适用税种均换算为含税零售价的百分比并进行了标准化处理。

结果

11个东地中海区域国家对碳酸类含糖饮料征收了国家消费税,10个国家对至少一种非碳酸类含糖饮料征收了消费税。从价消费税是碳酸类含糖饮料最常用的税种,11个国家中有10个采用了这种税。摩洛哥根据含糖量适用了不同税率的从量特定消费税。消费税在阿曼和阿拉伯联合酋长国占税收比例最高(31.7%),而总税收在沙特阿拉伯占零售价的比例最高(42.0%),在阿曼和阿拉伯联合酋长国为36.5%。

结论

目前只有一半的东地中海区域国家在实施含糖饮料税,其中一半国家的征税税率低于20%。所有东地中海区域国家都应开始实施含糖饮料税,作为其国家疾病控制政策框架的一部分,以帮助扭转该地区肥胖及其他与饮食相关的非传染性疾病不断上升的趋势。

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